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      <marc:subfield code="h">[electronic resource] : </marc:subfield>
      <marc:subfield code="b">a guide to the tax legislation and regulations.</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: L'épargne-retraite : guide de la législation et du règlement.</marc:subfield>
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      <marc:subfield code="a">"December 1989."</marc:subfield>
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      <marc:subfield code="a">"This guide describes the proposed legislation and regulations implementing the new system of tax assistance for retirement saving (as announced by the Minister of Finance on October 9, 1986) and is intended primarily to assist employers, pension plan administrators and others who require a detailed working knowledge of the new rules. ..."--P.1.</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/fin/F2-240-1989-eng.pdf</marc:subfield>
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